Rockliff v Revenue and Customs: FTTTx 25 Jun 2009

FTTTx Income tax – pension payable to husband – claim that half of pension should be assessed on wife – Income and Corporation Taxes Act 1988 sections 1 and 19, Schedule E paragraph 2 – Income Tax (Earnings and Pensions) Act 2003 sections 569, 571 and 572 – Matrimonial Causes Act 1973 sections 21A and 24B – Human Rights Act 1998 sections 3, 4 and 6 – European Convention on Human Rights Article 14and Protocol 1 Article 1 – Police Pensions Regulations 1987 – appeals dismissed

Citations:

[2009] UKFTT 162 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 August 2022; Ref: scu.373692